Irish Self-Employed? Here’s What You Need to File by 31 October

If you're self-employed in Ireland — whether as a freelancer, contractor, sole trader, or running a small side business — your biggest deadline of the year is 31 October. That’s the due date for your annual Income Tax Return (Form 11) and Preliminary Tax.

Here’s a simple guide to what you need to do and how to stay compliant.

💼 Who Needs to File Form 11?

You must file a Form 11 if:

• You're self-employed

• You have rental income

• You're a company director

• You have foreign income or investment income

Even if you have a PAYE job, once you have any other income above €5,000, you're legally required to register for self-assessment and file Form 11.

🔍 What Is Preliminary Tax?

Preliminary Tax is your advance payment toward next year’s income tax. You must pay it alongside your current year’s tax return.

You must pay either:

• 100% of your previous year’s tax, or

• 90% of your current year’s estimated tax

Failing to pay enough can result in interest charges from Revenue.

🕒 Key Deadlines

Deadline	Task
31 October	File Form 11 and pay Preliminary Tax
Mid-November	ROS extension (if both filed & paid via ROS)

If you use Revenue Online Service (ROS) for both submission and payment, you can benefit from the online extension, usually around mid-November.

📄 What You Need to File

To complete your Form 11, gather:

• Records of all trading income or fees

• Receipts for allowable business expenses

• Capital allowance details (equipment, laptop, etc.)

• Details of any rental, dividend, or foreign income

• PRSI and USC calculations (auto-calculated in ROS)

Tip: Keep monthly records to avoid a mad rush in October.

❌ Common Mistakes to Avoid

• Leaving the filing too late — ROS can be overloaded in late October

• Forgetting Preliminary Tax

• Claiming personal or non-deductible expenses

• Failing to declare rental, dividend, or crypto income

• Not registering for self-assessment in time

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🚨 What Happens If You File Late?

Late filing penalties can be steep:

• 5% surcharge if filed within 2 months late

• 10% surcharge if more than 2 months late

• Daily interest on any unpaid tax

• May harm future mortgage or loan applications

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✅ How We Can Help

We offer fixed-fee packages tailored to the Irish self-employed:

• Income Tax registration

• Annual Form 11 preparation & filing

• Preliminary Tax advice

• Bookkeeping & year-round support